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HINDE, ARTHUR ALLINSON, and JOSEPH NELSEY POCKLINGTON, Manchester,

London Gazette.-TUESDAY, Dec, 21.
Gereral Merchants. Dec 29 at 11.20. Off Rec, Ogden's chbrs, Bridge st,

RECEIVING ORDERS.
Manchester
JONES, ROBERT, and JOHN WILLIAM JONES, Liverpool, Timber Merchants. Dec
30 at 2. Off Rec. 35. Victoria st, Liverpool

ADAMS, JOHN, Bridgend, Glamorgan, Draper. Cardiff. Pet Dec 17. Ord Dec 17 JONES, WILLIAM, Much Marcle, Hereford, Farmer. Dec 31 at 11. Off Rec, Wor

BAINES, JOHN, Nottingham, Joiner. Nottingham. Pet Dec 18. Ord Dec 18 LOCKE, HENRY, Bournemouth, Traveller. Dec 31 at 12.30. Off Rec, Salisbury

BALMER, PETER, Aughton, nr Ormskirk, Architect. Liverpool. Pet Nov 27.

Ord Dec 17 MACPHERSON, CHARLES, Warwick, Baker. Dec 24 at 11.15. Off Rec, 17, Hertford

BARWOOD, GEORGE, Pentonville, Newport, Mon, Tea Dealer. Newport, Mon. st, Coventry

Pet Dec 18. Ord Dec 18 MUNFORD, FERDINAND CHARLES, Crewkerne, Somerset, Watchmaker. Jan 3 at

BLOWERS, DANIEL, Gt Totham, Essex, Dealer. Chelmsford. Pet Dec 17. Ord 12. Off Rec, Salisbury

Dec 17 PAPE, GEORGE, Leeds, out of business. Dec 80 at 11. Off Rec, 22, Park row,

BROOKER, MARK, Hollydale rd, Peckham, Grocer. High Court. Pet Dec 16. Ord Leeds

Off

Dec 16 RAMAGE, JOSEPH, Broughton, nr Manchester, Plumber. Jan 4 at 11.30.

BROOKS, EDWARD, East Grinstead, Builder's Foreman. Tonbridge Wells. Pet Rec, Ogden's chmbrs, Bridge st, Manchester

Dec 16. Ord Dec 17 RECANO, MONTFORT, & Co, Mark lane, Commission Agents. Jan 5 at 11. Bank

BROSTOSKI, MORRIS, Sheffield, Mineral Water Manufacturer. Sheffield. Pe Dec ruptcy bdgs, Portugal st, Lincoln's inn

18. Ord Dec 18 REEVES, WILLIAM, Shifnal, Shropshire, Tailor. Jan 12 at 11.30. County Court, BROWN, GEORGE, Ryhall, Rutlandshire, Farmer. Peterborough. Pet Dec 16. Madeley

Ord Dec 16 ROBERTS, HồNRY JOSEPH, Risca, Mon, Grocer. Dec 30 at 12. Off Rec, 12, BUTCHER, CHARLES, Long Melford, Suffolk, Matster. Colchester. Pet Dec 16. Tredegar pl, Newport, Mon

Ord Dec 17 ROBERTS, THOMAS, Birkenhead, Book Keeper. Dec 29 at 2. Off Rec, 48, CAMPBELL, LEWIS ALEXANDER, Manchester. Manchester. Pet Sept 14. Ord Hamilton sq, Birkenhead

Dec 16 SMITY, THOMAS, Radcliffe, Lancashire, Licensed Victualler. Dec 28 at 11.15. CARTWRIGHT, EDWIN HENRY, Kingston upon Hul, Boot Dealer. Kingston upon 16, Wood st, Bolton

Hull. Pet Dec 18. Ord Deo 18 TAYLOR, JOHN, Chippenham, Wilts, Baker. Dec 29 at 1. Off Rec, Bank chmbro, CHADWICK, CHARLES EDWARD, Sale, Cheshire, Clerk. Manchester. Pet Dec 1. Bristol

Ord Dec 16
TREVOR, JOHN HENRY, and MARY JANE TREVOR, Chippenham, Wilts, Mat CLAYTON, MARY ANX, Leeds, Confectioner. Leeds. Pet Dec 16. Ord Dec 16

Makers. Dec 29 at 12.30. Off Rec, Bank chmbrs, Bristol
WEBB, JOHN, Southsea, Bootmaker. Jan 3 at 3. 166, Queen st, Portsea

CROSBIE, CHARLES, Sheffield, Draper. Sheffield. Pet Nov 24. Ord Dec 16 WHITE, DAVID, Westrop, nr Basingstoke, Auctioneer. Dec 30 at 3. old

DAVIES, WILLIAM, Morriston, nr Swansea, Grocer. Swansea. Pet Dec 17. Ord

Dec 17 Masonic Hall, Church st, Basingstoke

DICKINSON. THOMAS, North Shields, Fruiterer. Newcastle on Tyne. Pet Dec 16. WILLEY, JAMES, Stratford upon Avon, Cooper. Dec 24 at 11. Off Rec, 17, Ord Dec 16 Hertford st, Coventry

DOCWRA, DANIEL, Gt Yarmouth, Fish Dealer. Gt Yai mouth. Pet Dec 17. Ord WHITE. JEANNETT, Bournemouth, Lodging house Keeper. Dec 31 at 3. Off Dec 17 Rec, Salisbury

DURRANT, JABEZ ALFRED, Crutched Friars, Wine Merchant. High Court. Pet

Dec 16. Ord Dec 16
ADJUDICATIONS.

EDEN, JOHN THOMAS, Selby, Yorks, Tinner. York. Pet Dec 7. Ord Dec 17 AITCHISON, JOSEPH, and TOM AITCHISON, Kingston npon Hull, Auctioneers.

Bristol.
EDWARDS, JOHx, Clifton, Bristol, Upholsterer.

Pet Dec 16. Ord Kingston upon Hull. Pet Dec 13. Ord Dec 13

Dec 16 ANIDJAH, LEWIS, Harrow rd, Paddington, Fruit Salesman. High Court. Pet FOULKES, JOHN, Rhyl, Flint, Timber Merchant. Bangor. Pet Dec 1.

Ord Dec 10. Ord Dec 13

Dec 17 BARNFATHER, ISAAC, Carlisle, Grocer. Carlisle, Pet Dec 13. Ord Dec 14

GOUCHER, JOHN WHEELOCK, East Portlemouth, Devon, Clerk in Holy Orders.

East Stonehouse. Pet Dec 9. Ord Dec 13 BOTTLE, HENRY ALEXANDER, Loughton, Essex, Farmer, Edmonton. Pet Dec

Nantwich and

GROUCOTT, WILLIAM, Nantwich, Cheshire, Cabinet Maker. 10. Ord Dec 15

Crewe. Pet Dec 16. Ord Dec 16
BRIGHAM, THOMAS, Thorpe Willoughby, nr Selby, Farmer. York. Pet Dec 14.
Ord Dec 14

HAMBROUGH, DUDLEY ALBERT, Ventnor, I.W., Gent. Newport and Ryde. Pet

Dec 15. Ord Dec 16
BRODIE, THOMAS, Chesterfield, Derbyshire, Grocer. Chesterfield. Pet Dec 11.
Ord Dec 14

HARPER, WILLIAM JOHN, Brecknock rd, Tailor. High Court. Pet Dec 16. Ord

Dec 16
BURGES, RICHARD LLEWELLYN, Cardiff, Builder. Cardiff. Pet Dec 3. Ord
Dec 15

HART. JOHN, Gorleston, Suffolk, Fishing Boat Owner. Gt Yarmouth. Pet

Dec 16. Ord Dec 16 BUSH, GEORGE, Dalton in Furness, Contractor. Ulverston and Barrow in Fur

Pet

Burton on Trent.

HINCKS, JOSHUA, Measham, Derbyshire, Butcher. ness. Pet Oct 14. Ord Nov 5

Dec 13. Ord Dec 13 CARTER, HENRY, Bridgend, Glamorganshire, Greengrocer. Cardiff. Pet Dec 13. JEFFREY, THOMAS, Moreton in Marsh, Gloucestershire, Steam Plough ProOrd Dec 13

prietor. Banbury. Pet Dec 17. Ord Dec 17 CLARK, JOSEPH, Speldhurst, Kent, Plumber. Tunbridge Wells. Pet Dec 4. Ord JENKINS, JOHN HENRY, Swansea, Grocer. Swansea. Pet Dec 15. Ord Dec 15

Dec 15
COLMAN, JOHN, Udimore, Sussex, Farmer. Hastings. Pet Nov 24. Ord Dec 15 KEETCH. JAMES WHITE, South Petherton, Somerset,

Carpenter. Yeovil.

Pet Dec 16. Ord Dec 16 COOPER, WILLIAM, Cinderford, Gloucestershire, General Dealer. Gloucester. KING, GEORGE WILLIAM, Keen's yd, St Paul's rd, Canonbury, Cab Proprietor. Pet Dec 13. Ord Dec 15

High Court. Pet Dec 18. Ord Dec 18 DURRANT, WILLIAM, Kessingland, Suffolk, Fishing Boat Owner. Great Yar

KITCHING, CHARLES, Salop, Chemist. Madeley, Shropshire. Pet Dec 14. Ord mouth. Pet Dec 15. Ord Dec 15 FAWCETT, WILLIAM, Kingston upon Hull, Joiner. Kingston upon Hull. Pet Dec LOE, GEORGE JAMES, Margate, Architect. Canterbury. Pet Dec 3. Ord Deci

15. Ord Dec 15 GUNNELL, HERBERT, Great Yarmouth, Grocer. Great Yarmouth, Pet Dec 14. MADDOCK, JONATHAN, Pontycymer, Glamorganshire, Butcher.

Cardiff. Pet Ord Dec 14

Dec 15. Ord Dec 15 HALE, CALEB, Cannock, Staffordshire, Beer Retailer. Walsall. Pet Dec 13. Ord MALEY, JAMES ROBERT, Norwood rd, Builder. High Court. Pet Dec 15. Ord Dec 14

Dec 15 HINDE, ARTHUR ALLINSON, and JOSEPH NELSEY POCKLINGTON, Manchester, MARSH, EMMA, Westgate on Sea, Lodging house Keeper. Canterbury. Pet Merchants. Manchester. Pet Dec 11. Ord Dec 11

Dec 17. Ord Dec 17 HUTCHINSON, WILLIAM, Parkgate, or Rotherham, Yorks, Butcher. Sheffield. MARTIN, WILLIAM, Exhall, Warwickshire, Farmer. Coventry. Pet Dec 16. Ord Pet Dec 6. Ord Dec 14

Dec 17 KING, JOHN, Kessingland, Suffolk, Sailmaker. Great Yarmouth. Pet Dec 3. MEASU'RES, CHARLES, Harringworth, Northampton, Farmer. Leicester. Pet Ord Dec 15

Deo 4. Ord Dec 17 LEABERRY, GEORGE LILLEY, Chellington, Beds, Farmer. Bedford. Pet Nov 8.

MINISTER, EDWARD WILLIAM, Cross Deep, Twickenham. High Court. Pet Nov Ord Dec 13

22. Ord Dec 17 LEARMONTH, ALEXANDER, Eaton pl, Eaton sq, Esq. High Court. Pet Dec 7. MOORE, AUGUSTINE FRANZ ROLAND, Nottingham, Printer. Nottingham. Pet Ord Dec 14

Dec 18. Ord Dec 18 MAYS, HENRY ALTERTON, Gorleston, Suffolk, Butcher. Gt Yarmouth. Pet Nov MOORE, A. M. G., late Gower st, Esq. High Court. Pet June 9. Ord Dec 17

29. Ord Dec 15 NEWLOVE, JOHN WILSON, Leeds, Coal Leader. Leeds. Pet Dec 13. Ord Dec 13

NICHOLS, RICHARD, Surlingham, Norfolk, Market Gardener. Norwich. Pet Dec

14. 0.d Dec 14 NUTMAN, GEORGE THOMAS, Gt Yarmouth, Twine Spiuner. Gt Yarmouth. Pet OPIE, CHARLES, Noble st, Manufacturer. High Court. Pet Dec 18. Ord Dec 18

Dec 4. Ord Dec 15
OWEN, DAVID, Morriston, Glam, Grocer. Swansea. Pet Dec 8. Ord Dec 13

OUTTEN, JOHN ALFRED, Carlton rd, Mile End, out of business. High Court. Pet

Dec 16. Ord Dec 16 PACK, JAMES, Brixton hill, Builder. High Court. Pet Oct 28. Ord Dec 13

PIKE, THOMAS, Luton, Grocer. Luton. Pet Dec 17. Ord Dec 17 PAPE, GEORGE, Leeds, out of business, Leeds. Pet Dec 10. Ord Dec 15

REYNOLDS, GEORGE KOSSUTH MAZZINI, Andover, Auctioneer. Salisbury. Pet

Dec 17. Ord Dec 17 PEACOCK, THOMAS WEBB, Birmingham, Tailor. Birmingbam. Pet Dec 13. Ord SWAFFER, JOHN, Edenbridge, Kent, Grocer. Tonbridge Wells. Pet Nov 29. Ord

Dec 14 RAMAGE, JOSEPH, Broughton, nr Manchester, Plumber. Salford. Pet Dec 10. THOMAS, JOSIAH, and JOHN JOHN, Llangennech, Carmarthenshire, Timber Mer

Ord Dec 10 ROBERTS, HENRY JOSEPH, Risca, Mon, Grocer. Newport, Mon. Pet Dec 11. THOMPSON, EMMA AMELIA, Broadstairs, Schoolmistress. Canterbury. Pet Dec

Ord Dec 14 SHOWLER, WILLIAM EDWARD, Freemantle, Hante, Mineral Water Maker. South WARREN. JOHN PEARSON, Stuchbury, Northamptonshire, Farmer. Banbury.

ampton. Pet Dec 8. Ord Dec 14 SIMPSON, JOnn, jun, Bembridge, IW, Hotel Proprietor. Newport and Ryde.

WELLS, ISAAC Askew, Egremont, Cheshire, Traveller. Birkenhead. Pet Dec 16. Pet Nov 18. Ord Dec 7 SMALL, EDWARD), Hastings, Manager of Mineral Water Factory. Hastings.

WHEELER, THOMAS, Preston, Lancs, Watch Manufacturer. Preston. Pet Dec Pet Nov 26. Ord Dec 15 SMITH, THOMAS, Radcliffe, Lancs, Licensed Victualler. Bolton. Pet Dec 14.

WILLIAMS, CONYNGHAM OQILVIE, Leeds, Schoolmaster. Leeds. Pet Dec 16. Ord Ord Dec 15 SOUTER, SAMUEL, Gee Cross, nr Hyde, Cheshire, Hat Maker. Ashton under

WILLIAMS, DAVID, Llansamlet, Glamorganshire, Colliery Manager. Neath. Pet Lyne and Stalybridge. Pet Dec 7. Ord Deo 14 STEWART, WILLIAM, Eastcheap, Tea Broker. High Court. Pet Nov 17. Ord

WILLIAMS. JOnix Elias, Liverpool, Slate Merchant. Liverpool. Pet Dec 15.

Ord Dec 15
Dec 13
TRAIN, WILLIAM, Leeds, Butcher. Leeds. Pet Dec 15. Ord Dec 15

WILLEY, WALTER, Leeds, Ironmonger. Leeds. Pet Dec 16. Ord Dec 16 TRAINOR, JOSEPH, Birmingham, Draper. Birmingham. Pet Sept 23. Ord Dec 14

WILMSHURST, WILLIAM SAMUEL, Eastbourne, Farmer. Lewes and Eastbourne. WEBB, JQIN, Southsea, Bootmaker, Portsmouth. Pet Dec 11. Ord Dec 11

WISE, ROBERT, Bridlington, Yorks, Farmer. Scarborough. Pet Dec 16. Ord

Dec 16

ster

WOOD, BENJAMIN, Sowerby Bridge, Yorks, Cotton Spinner. Halifax. Pet Dec WILLIAMS, JOHN ELIAS, Liverpool, Slate Merchant. Jan 4 at 3. Off Rec, 35, 15. Ord Dec 15

Victoria st, Liverpool WRIGHT, CHARLES, Norton Woodseats, Derbyshire, Potted Meat Purveyor. WOOD, BENJAMIN, Sowerby Bridge, Yorks, Ootton Spinner. Dec 80 at 11. Off Sheffield. Pet Dec 17. Ord Dec 17

Rec, 13, Crossley st, Halifax

WOOD, John, Nottingham, Music Seller. Dec 30 at 11. Off Rec, Nottingbam
The following Amended Notice is substituted for that published in the
London Gazette, Dec. 14.

ADJUDICATIONS.
LOCKE, HENRY, Bournemouth, Traveller. Poole. Pet Dec 11. Ord Dec 11 BARBER, HENRY, High Holborn, Builder. High Court. Pet Dec 14. Ord Dec 16
FIRST MEETINGS.

BEAUMONT, FREDERICK EDWARD, Lound, Suffolk, Farmer. Gt Yarmouth. Pet

Dec 11. Ord Dec 18 BALMER, PETER, Aughton, nr Ormskirk, Architect. Jan 4 at 2. Off Rec, 35 BLOWERS, DANIEL, Gt Totham, Essex, Dealer. Chelmsford. Pet Dec 17. Ord Victoria st, Liverpool

Dec 17 BEAUMONT, FREDERICK EDWARD, Lound, Suffolk, Farmer. Dec 29 at 11. Blake, BROSTOSKI, MORRIS, Sheffield, Mineral Water Manufacturer. Sheffield. Pet South Quay, Gt Yarmouth, Norfolk

Dec 18. Ord Dec 18 BOTTLE, HENRY ALEXANDER, Loughton, Essex, Farmer. Dec 30 at 3 45. Cock

BROWN, GEORGE, Ryhall, Rutlandshire, Farmer. Peterborough. Pet Dec 16.

Ord Dec 18 Hotel, Epping. Essex BRODIE, THOMAS, Chesterfield, Derby, Grocer. Dec 29 at 3. Angel Hotel, BRUNSDEN, EDWIN, and WALTER JAMES Cox, Brentford, Builders. Brentford. Chesterfield

Pet Oct 9. Ord Dec 6 BROWN, GEORGE, Ryhall, Rutlandshire, Farmer. Jan 11 at 1. Stamford Hotel, CANNELL, ALBERT FRANCIS, Norwich, Tailor. Norwich. Pet Dec 7. Ord Dec 16

Stamford BURGES, RICHARD LLEWELLYN, Canton, Cardiff, Builder. Dec 30 at 11. Off Rec, CHADWICK. CHARLES EDWARD, Sale, Cheshire, Clerk. Manchester. Pet Dec 1.

Ord Dec 18 3, Crockherbtown, Cardiff CARTER, HENRY, Bridgend, Glamorgan, Greengrocer. Dec 30 at 1. Off Rec, 3, CHIQUID DEN, JOHN, {uckfastleigh, Devon, Mining Agent. East Stonehouse. Crockherbtown, Cardiff

Pet Nov 5. Ord Dec 17 CASTREY, WILLIAM, Wollaston, nr Stourbridge, Glass Cutter. Jan 10 at 10.15.

CLAYTON, MARY ANN, Leeds, Confectioner. Leeds. Pet Dec 16. Ord Dec 16 Talbot Hotel, Stourbridge CHADWICK, CHARLES EDWARD, Sale, Cheshire, Clerk. Jan 4 at 2.30. Off Rec, CORDINGLEY, CHARLES WILLIAM, Tadcaster, Yorks, Ironmonger. York. Pet Ogden's chbrs, Bridge st, Manchester

Dec 9. Ord Dec 16 CHAPMAN, GEORGE, and JAMES WATTS, Stockport, Drapers. Dec 30 at 11.30. Cossey, JAMES, Ormesby St Margaret, Norfolk, Fishing Boat Owner. Gt YarOff Rec, County chbrs, Market pl, Stockport.

mouth. Pet Dec 11. Ord Dec 18 COSSEY, JAMES, Ormesby St Margaret, Norfolk, Fishing Boat Owner, Dec 29 at DAVIES, WILLIAM, Morriston, nr Swansea, Grocer. Swansea. Pet Dec 17. Ord 10.15. L Blake, South Quay, Great Yarmouth

Dec 18 COOPER, WILLIAM, Rainow, nr Macclesfield, Farmer. Dec 29 at 11. Off Rec, 23, DIGHTAM, HORATIO ALBERT, Leeds, Jeweller. Leeds. Pet Dec 8. Ord Dec 16 DAVIES, WILLIAM, Morriston, nr Swansea, Grocer. Dec 29 af 3. Off Rec, 6, Rut- EDEN, JOHN THOMAS, Selby, Yorks, Tinner. York. Pet Dec 17. Ord Dec 17

land st. Swansea DICKINSON, THOMAS, North Shields, Fruiterer. Dec 30 at 2.30. Off Rec, Pink ELVIN, JAMES, Kensworth, Hertford, Farmer. Luton. Pet Nov 30. Ord Dec 17

lane, Newcastle on Tynə DURRANT, WILLIAM, Kessingland, Suffolk, Fishing Boat Owner. Dec 28 at 11.30.

EVANS, GEORGE WILLIAM, Beresford st, Walworth, Timber Merchant. High Suffolk Hotel, Lowestoft

Court. Pet Nov 18. Ord Dec 15 EDEN, JOHN THOMAS, Selby, Yorks, Tinner. Dec 30 at 3. Off Rec, York

EVANS, DAVID CORNWALIAN, Brynmawr, Brecon, Grocer. Tredegar. Pet Dec

15. Ord Dec 18 EDWARDS, JOHN, Clifton, Bristol, Upholsterer. Jan 7 at 12. Of Rec, Bank chbrs' FULLER, BENJAMIN BARCHAM, Saxthorpe, Norfolk, Farmer. Norwich. Pet Nov Bristol

27. Ord Dec 17 EVANS, DAVID CORNWALIAN, Brynmawr, Brecon, Grocer. Dec 31 at 3. Off Rec, FUSSELL, THOMAS W, Plymouth, Clerk in Holy Orders. East Stonehouse. Pet Merthyr Tydfil

Noy 25. Ord Dec 17 FOUNTAIN, JOSEPH, and ISAAC FOUNTAIN, Leeds, Lithographic Printers. Jan 3 at 11. Off Rec, 22, Park row, Leeds

GLASSTONE, DAVID, Newcastle on Tyne, Pawnbroker. Newcastle on Tyne. Pet

Nov 16. Ord Dec 18
FRANKLIN, CHARLES, Barton upon Humber, Tailor. Jan 7 at 2. Incorporated GOODRICH, EDWIN ARTHUR, Sheffield, Hatter. Sheffield, Pet Nov 17. Ord
Law Society, Lincoln's inn bldgs, Bowlalley lane, Hull

Dec 16
GODFREY, FREDERICK CHARLES. Hampstead Norris, Berks, Grocer. Jan 3 at 3. HARKER, EDWARD, Burnley, Hosier. Burnley. Pet Dec 14. Ord Dec 16

109, Victoria st, Westminster GOLD, HENRY, Windsor, Coachbuilder. Jan 4 at 3. 109, Victoria st, Westmin- HART, JOHN, Gorleston, Suffolk, Fishing Boat Owner. Great Yarmouth. Pet

Dec 16. Ord Dec 16 GOUCHER, JOHN WHERLOCK, East Portlemouth, Devon, Clerk in Holy Orders. HEATON, ROBERT, Windermere, Westmoreland, Coachbuilder. Kendal. Pet Dec 31 at 12, King's Arms Hotel, Kingsbridge

Nov 5. Ord Dec 17 GROUCOTT, WILLIAM, Nantwich, Cheshire, Cabinet Maker. Dec 29 at 11. Royal JACOBSON, LIONEL, Marylebone rd, Business Transfer Agent. High Court. Pet Hotel, Crewe

Dec 9. Ord Dec 15
GUNNELL, HERBERT, Gt Yarmouth,'Grocer. Dec 29 at 10. L Blake, South Quay, JAGGAR, JOSEPH, Kingston upon Hull, Butcher's Manager. Kingston upon
Gt Yarmouth

Hull. Pet Dec 10. Ord Dec 18
HALE, CALEB, Cannock, Stafford, Beer Retailer. Dec 30 at 11.15. Off Rec,
Walsall

JEFFERY, THOMAS, Moreton in Marsh, Glos, Steam Plough Proprietor. Banbury. HARKER. EDWARD, Burnley, Lancashire, Hosier. Dec 30 at 3.30. Exchange JENKINS, JOHN HENRY, Swansea, Grocer. Swansea. Pet Dec 15. Ord Dec 16 HART, JOHN, Gorleston, Suffolk, Fishing Boat Owner. Dec 29 at 10.30. L. Blake, KING, THOMAS, and WILLIAM KING, West Hartlepool, Cabinet Makers. Sunder

South Quay, Great Yarmouth
HINCKS, JOSHUA, Measham, Derbyshire, Butcher. Dec 29 at 11.15. White Hart

land, Pet Dec 11. Ord Dec 16 Hotel, Burton on Trent

KING, THOMAS, Tisbury, Wilts, Late Farmer. Salisbury. Pet Dec 7. Ord Dec 16 HOLMES, WILLIAM, Nottingham, Draper. Dec 30 at 12. Off Rec, Nottingham

LARCOMBE, SAMUEL, Spaxton, Somerset, Baker. Bridgwater. Pee Dec 3. Ord HUXTABLE, ARTHUR, Ilfracombe, Wine Merchant. Dec 29 at 3. King's Arms

Dec 16 Hotel. Barnstaple

LAW, MONTAGUE WILLIAM, Palace st, Buckingham gate, Iron Building ConILLINGWORTH, CHRISTOPHER, Thornley, nr Longridge, Lancashire, Farmer. Dec

tractor. High Court. Pet Nov 12. Ord Dec 15 29 at 3. Off Rec, 14, Chapel st. Preston

MADDOCK, JONATHAN, Pontycymmer, Glamorganshire, Butcher, Cardiff. Pet JAGGAR, JOSEPH, Kingston upon Hull, Butcher's Manager. Jan 7 at 1. Off Rec, Dec 15. Ord Dec 15 Lincoln's inn bldngs, Bowlalley lane, Hull

MALEY, JAMES ROBERT, Norwood rd, Builder. High Court. Pet Dec 15. Ord JENKINS, JOHN HENRY, Swansea, Grocer. Dec 29 at 11. Off Rec, 6, Rutland st, Dec 15

Swansea
JENNINGS, JAMES, Great Bowden, Leicestershire, Builder. Dec 31 at 12.30. 28,

NICHOLS, RICHARD, Surlingham, Norfolk, Market Gardener. Norwich. Pet Dec

14. Ord Dec 14 Friar lane, Leicester

PARKER, DAVID, Rotherfield, Sussex, Grocer. Tonbridge Wells. Pet Nov 23. JONES, GRIFFITH, Pontycymmer, nr Bridgend, Builder. Dec 30 at 11.30. Off Rec, Ord Dec 17 3, Crockherbtown, Cardiff

PROSSER, MARY ANN, Abergavenny, Mon, Innkeeper. Tredegar. Pet Dec 10. KING, THOMAS, and WILLIAM KING, West Hartlepool, Cabinet Makers. Dec 28 Ord Dec 17 at 4 45. Royal Hotel, West Hartlepool

RATH, LEONTINE, Ribblesdale rd. Hornsey, Spongio Lignino Goods ManuLOCKE, HENRY BACKWELL, East Stonehouse, Devon, Boot Factor. Dec 29 at 1. facturer. High Court. Pet Dec 14. Ord Dec 17

Royal Hotel, Bristol
MARSH, EMMA, Westgate on Sea, Lodging house Keeper. Dec 29 at 12 30. 63,

RICHARDSON, THOMAS, not now resident in England, Solicitor. High Court. Pet High st, Margate

Nov 4. Ord Dec 17 MARTHE WOELLIAM, Exhall, nr Coventry, Farmer. Dec 31 at 12. Off Rec, 17, SALES, GEORGE FREDERICK, High st, Peckham, Draper. High Court. Pet Nov MAYALL, FRANCIS FREDERICK, Lowestoft, Suffolk, Fish Merchant. Dec 28 at

SHIPLEY, JOHN, Dalton in Furness, Licensed Victualler. Ulverston and Barrow 10.30. _Suffolk Hotel, Lowestoft

in Furness. Pet Oct 29. Ord Nov 5 NICHOLS, RICHARD, Surlingham, Norfolk, Market Gardener. Dec 29 at 3.30.

SMITH, ATKIN, St George's st East, Builder. High Court. Pet Nov 13. Ord Off Rec, 8, King st, Norwich

Dec 16 POWELL, GEORGE, and SARAH POWELL, Hoggate, Isington, Farmers. Dec 29 at

TASKER, JAMES, Liverpool, Gent. Liverpool. Pet Oct 21. Ord Dec 17 PROSSER MAPY_ANN, Abergavenny, Mon, Innkeeper. Dec 31 at 12. Of Rec, TAYLOR, JOHN, Chippenham, Wilts, Baker. Bristol. Pet Nov 30. Ord Dec 17 SPACKMAN, GEORGE, Swindon, Solicitor. Jan 7 at 12.30. Off Rec, Bank chbrs,

TREVILLION, CH, Lewisham rd, Kent, Glass Dealer. Greenwich. Pet Nov 5. Bristol

Ord Dec 17 SWANSON, DAVID, Putney, Builder. Jan 4 at 12. 109, Victoria st, Westminster

TURNER, JOSEPH, Hawarden, Manufacturing Chemist. Chester. Pet Sept 25.

Ord Dec 15 THISELTON, EDWARD JOHN INWOOD, Hereford, Umbrella Maker. Jan 7 at 10.

UFFINDELL, WILLIAM, Upper Thames st, Licensed Victualler. High Court. Pe

Nov 18. Ord Dec 16 Thomas, Evan, Pontycymmer, nr Bridgend, Carpenter. Dec 30 at 12. Off Rec,

WATSON, GEORGE, Sheffield, Grocer. Sheffield. Pet Dec 14. Ord Dec 16 WALKER, BENJAMIN FAVELL, Spensley st, Barnsley, Joiner. Dec 30 at 11.30. OR WRIGHT, CHARLES, Norton Woodseats, Derby, Potted Meat Purveyor. Sheffield.

Pet Dec 17. Ord Dec 17 WEIGHTMAN, JAMES.' Calverton, Nottinghamshire, Farmer. Dec 29 at 12. Off

WHEELER, THOMAS, Preston, Watch Manufacturer, Preston. Pet Dec 17. Ord Rec, Nottingham

Dec 17 WHEELER, THOMAS, Preston, Lancashire, Watch Manufacturer. Dec 31 at 3.

WILKINSON, WILLIAM, Harbro' ter, Barnsley, Joiner. Barnsley. Pet June 7. Off Rec, 14, Chapel st, Preston

Ord Dec 17 WILLIAMS, DAVID, Llansamlet, Glar organshire, Colliery Manager. Dec 29 at 12. WISE, ROBERT, Bridlington, Yorks, Farmer. Scarborough. Pet Dec 16. Ord WILLIAMS, HUMPHREY, Llanllyfni, Carnarvonshire, Tailor. Dec 31 at 2. of Rec, WOOD, BENJAMIN, Sowerby Bridge, Yorks, Oo on Spinner. Halifax. Pet Dec

15. Ord Deo 15

[graphic]

The following amended notice is substituted for that published in the

London Gazette of Dec. 10.
GUEST, ROSANNAH, West Bromwich, Beerhouse Keeper. Oldbury. Pet Nov 23.

Ord Dec 6

CONTENTS.
CURRENT TOPICS .......

135 THE BAR COMMITTEE AND THE THE NEW SUPREME COURT RULES 137

CIRCUITS....

144 ON THE POWER OF SALE IN MORT LEGAL NEWS

........... 145 GAGE BILLS OF SALE

137 LAW SOCIETIES .................... 146 REVIEWS

.......... 139
COURT PAPERS.

...... 146 CORRESPONDENCE

........... 130
WINDING-UP NOTICES

............ 146 NEW ORDERS

..........146

CREDITORS' NOTICES.
BANKRUPTCY NOTICES

147

MARRIAGE.
NOLAN-SARGINT.-Dec. 21, at Dublin, Walter Nolan, Sessional Crown Solicitor

for the County of Tipperary, to Frances Marian, second daughter of the late
Henry Sargint, Major, South Tipperary Artillery.

.. 147

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COPYING

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EDE AND SON,
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ESTABLISHED IN THE YEAR 1854.

DIRECTORS:
The only Law Insurance Office in the United Kingdom CHAIRMAN-BEAUMONT W. LUBBOCK, Esq.

which transacts both Fire and Life Insurance BusiCapital £2,000,000, fully subscribed.

DEPUTY-CHAIRMAN-SOHN B. MARTIN, Esq. ness. £200,000 paid up. Reserve Fund, £5,000.

Chiei Omice

Rowland Nevitt Bennett, John Hunter, Esq. The Company's loans are limited to first-class free

216, CHANCERY LANE, LONI

ONDON, W.C.

Esq. hold mortgages. The Debenture issue is limited to

George Lake, Esq.

Henry Bonham - Carter, Rt. Hon. G. J. Shawthe uncalled capital. The Funds in hand and Capital Subscribed amount to

Lefevre, M.P.

Esq.
HOME DIRECTORS.

£1,900,000 sterling.

Charles F. Devas, Esq. S. Hope Morley, Esq. H.J. BRISTOW, Esq. Sir WILLIAM T. POWER,

Chairman-JAMES CUDDON, Esq., of the Middle Alban G. H. Gibbs, Esq. Henry John Norman, Esq. W.K. GRAHAM, Esq.

Temple, Barrister-at-Law.
K.C.B.

Jan Goodson, Esq.

David Powell, Es Deputy-Chairman-CHARLES PEMBERTON, Esq. (Lee John J. Hamilton, Esq. FALCONER LARKWORTHY, 1 THOS. RUSSELL, Esq.

Augustus Prevost, Esq. Esq. C.M.G. & Pembertons), Solicitor, 44, Lincoln's-inn-fields.

Thomson Hankey, Esq. John G. Talbot, Esq., ARTHUR M. MITCHISON, Sir EDWARD W. STAF

The Directors invite attention to the New Form of

Richard M. Harvey, Esq.

M.P.
Esq.

Life Policy, which is free from all conditions.
FORD, K.C.M.G.

Rt. Hon. J. G. Hubbard, Henry Vigne, Esq.
Policies of Insurance granted against the contin-
Chairman of Colonial Board-

M.P.
The Hon. Sir FREDK. WHITAKER, K.C.M.G., M.L.C.,
gency of Issue at moderate rates of Premium.

MANAGER OF FIRE DEPARTMENT-F. J. Marsden, The Company ADVANCES Money on Mortgage of lato Premier of New Zealand.

ACTUARY AND SECRETARY-T. G. C. Browne. Life Interests and Reversions, whether absolute or The Directors are issuing Terminable Debentures contingent.

Share Capital at present paid up and invested

£1,000,000 bearing interest at 4 per cent. for three years, and The Company also purchases Reversions.

Total Funds upwards of ........

3,901,000 45 per cent. for five years and upwards. Interest half Prospectuses, copies of the Directors' Report and Total Annual Income over ...

768,000 yearly by Coupons.

Annual Balance Sheet, and every information, sent N.B.-Fire Policies which expire at CHRIST. A. M. MITCHISON, Managing Director. post-free on application to

MAS should be renewed at the Head Office, or With Leadenhall-buildings, Leadenhall-st., London, E.C. FRANK MOGEDY, Actuary and Secretary. the Agents, on or before the 8th day of JANUAR

H. Schwarzzz & Co.,10, Adam-St., Strand, London, W.C LAW UNION EIRELand LIFE INSU
THE NEW ZEALAND LAND MORT-

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VIEW OF A STRONG ROOM FITTED WITH SAFES.
The Strong Rooms and Safes have been constructed by MILNER’S COMPANY, LIMITED, of London, Liverpool, and Manchester, whose name is a

household word for Fire and Burglar Proof Construction.
SAFES from 1 to 5 Guineas. STRONG ROOMS from 7 to 80 Guineas per Annum.

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WRITING, TELEPHONE, AND WAITING ROOMS FOR LADIES AND GENTLEMEN.
The Public are invited to inspect this Valuable Stronghold ; Card of Admission post-free on application to the Maniger.

61

&

62,

CHANCERY

LANE, LONDON.

156
155

CASES REPORTED THIS WEEK.

admits of it, by means of a transfer in blank; the accompanying

deed, if any, is not, properly speaking, a mortgage, as it does not In the Solicitors' Journal.

In the Weekly Reporter. operate so as to transfer any interest in the property, and therefore Ashworth v. Munn.........

Barrington, In re, Gamlen v. Lyon 161 , it cannot confer a power of sale under the Conveyancing Act, Barker v. Purvis..

Bowes, In re, Earl of Strathmore v.
Day v. Sykes, Walker, & Co

155
Vane..

166 1881. We have now arrived at the conclusion that this power Jackson & Co. y. Napper, In re

Greenwood v. Hornsey ..... Schmidt's Trade - mark

Helmore y Smith, Ex parte Smith 157

lith 163 does not apply to property of the first or third classes of personal Newbigging v. Adam...

Moss v. Malings

....... 165 property that we have mentioned; the only remaining class to Peperno v. Harmiston

Reg. v. Juby....,
Shaw v. Smith and Peace
Reg. v. Mayor of Bangor

which it possibly can apply is choses in action, and as, according to Staniar v. Evans..

Simonds y, Justices Blackheath. the ordinary rules of construction, we must give some meaning to Etewart v. The West Derby Burial

Stewart v. Justices of BlackBoard....

heath

167 the word " personal” in the Act, the power must necessarily apply Thornber, Ex parte, Re Barlow... 156 Stephens v. London and South

to mortgages of choses in action, including policies. United Telephone Co. v. Walker.. 155 Western Railway Co....

161

It will be observed that, if the courts were to hold our reasoning to be incorrect, and to decide, in accordance with the reasoning of Cotton, Lindley, and Bowen, L.JJ., that the statutory power does not apply

156
155

154
.... 151

157

168 158

..... 155

The Solicitors' Journal and Reporter. to mortgages of choses in action, they would be driven to hold that

the mere fact of the chose in action being mortgaged would confer LONDON, JANUARY 1, 1887.

a power of sale on the mortgagee, and therefore the consequences would not necessarily be disastrous; as, however, th nature of

such a power is not well understood, and as it could probably be CURRENT TOPICS.

prevented from operating by the insertion of an express power,

it may be desirable, in majori cautela, until a decision has been On Tuesday last Mr. Justice GRANTHAM sat in Judges' Chambers obtained, to incorporate the statutory power by adding “And it is for the first time during the Christmas vacation, and had before hereby agreed that the power of sale conferred on mortgagees by him a heavy list of nearly ninety applications, which were not the Conveyancing and Law of Property Act, 1881, shall apply to disposed of until a late hour.

this security," but for the reasons above stated we consider this to be unnecessary.

causes.

IT WILL BE SEEN from the Hilary Sittings Paper, which we publish elsewhere, that Mr. Justice STIRLING, alone among the chancery

Mr. DILLON is stated to have duly given sureties to be of judges, is to occupy one whole day in each week in chambers. It good behaviour, pursuant to the order to which we referred last will also be observed that Mr.Justice Cutty sets apart fifteen only week. The question has been raised whether the court can out of the seventy-four working days for the hearing of witness take evidence of misbehaviour, and thereupon estreat the recog

nizances of the person bound to good behaviour, or whether the rerdict of a jury on his conduct is necessary.

It is curious

that the practice has been recently changed in England by the It is IMPOSSIBLE to over-estimate the importance of the ques- new Crown Office Rules. Previously to this change a recogniz. tion we touched upon last week-namely, whether the power of ance in the Queen's Bench Division acknowledged for good sale conferred by the Conveyancing Act, 1881, applies to mort- behaviour has been, after acknowledgment, transmitted to the gages of policies of assurance; for, as we all know, the amount of Crown Office and filed there. But unless a breach of the condition money lent on mortgages of this nature is very large, and it has has taken place in open court, the court has had no power of probeen the practice of conveyancers to omit the express power ceeding summarily upon it. The question was discussed in Dr. of sale in reliance on the statutory power. It will be remem- Thornton's case (Ý A. & E. 583), where the justices at quarter bered that the argument that the statutory power does not sessions estreated recognizances on proof of a conviction at petty apply is the following: every mortgage of chattels or choses sessions. In his judgment Lord Denman said :—“No rule is more in action implies a power to sell, independently of the statute; invariable than that a person shall not be prejudged in any manner this power arises at a reasonable time after possession has been without being heard." And he referred to a passage in Bacon's taken of the property and the mortgage-money has been called Abridgment (7 Bac. Abr. 135, 7th ed.); “If a man be bound in a in, and, as this power may be enforceable before the power con- recognizance to the king, upon condition to be of good behaviour, ferred by the Conveyancing Act could be enforced, the latter can- &c., he cannot be indicted for breach of the good behaviour, by not be intended to apply. This is the reasoning by means of which which he forfeits his recognizance, without scire facias, for if a Cotton, Lindley, and Bowen, L.JJ., in Re Morritt (ante, p. 143), scire facias had been brought he 'might have pleaded a discharge arrived at the conclusion that the power of sale conferred by thereof.” Accordingly the procedure has been for a writ of scire the Conveyancing Act does not apply to a bill of sale. It must facias to be sued out at the Crown Office stating the recognizance, be, however, remembered that, although the decision of the Court and suggesting the breach of it. The writ is delivered to the of Appeal that this power of sale does not apply to a bill of sheriff of the county in which the defendant resides, and he gives sale, must, unless and until it is reversed by the House of Lords, notice to the defendant, who enters an appearance at the Crown be taken to be conclusive, it does not follow that the reasoning by Ofice, and may plead any matter in defence ; thus he may traverse which the decision was arrived at is correct. Fry, L.J., held that the allegations in the scire facias, or plead any special matter this power did apply. The Master of the Rolls and Lopes, LJ., which he may deem an answer to the writ. Upon these pleas issue held that it did apply until the Bills of Sale Act, 1882, came into is joined and the matter comes in the ordinary way before a jury. operation, and that the only reason why it does not apply at the Then if the jury find that the recognizance has been forfeited they present time is that a new express power of sale is conferred by find a verdict for the Crown, judgment is entered up, and execu. the latter Act. We are, therefore, at liberty to discuss the ques- tion issues for the amount of the recognizance (see Foster on Scire tion whether the statutory power of sale applies to mortgages of Facias, p. 300). It will thus be seen that it is not the verdict of policies and other choses in action without being hampered by the a jury outside the Queen's Bench upon any act of misbehaviour decision in Re Morritt.

which is necessary to enable the court to estreat the recognizances, The power of sale conferred by the Conveyancing Act, 1881, but the verdict is taken on the actual forfeiture of the recognize applies to any property, real or personal, and whether the interest ance itself. However, by the new Crown Office Rules, proceed.mortgaged is legal or equitable. The three great classes of per- ings by scire facias upon recognizances have been abolished (rulsonal property are (1) ch

personal, (2) choses in action, (3) 127), and it is provided by rule 126 that whenever it has been personalty transferable at law in some statutory manner or by the made to appear to the court or a judge that a recognizance has law merchant. As we pointed out last week, a mortgage of per- been forfeited, the court or a judge, upon notice to the defendant sonalty of the nature last mentioned is effected by means of a legal and his sureties, if any, may order such recognizance to be estreated transfer, or sometimes by giving the mortgagee the means of without issuing any writ of scire facias. It is probable, however, making a legal transfer to himself or a purchaser, either by means that the procedure'in Ireland is still the same as that described of a power of attorney, or, where the nature of the property (above.

THE DOCTRINE affirmed by the Court of Appeal in Swindell v. and disbursements "where registration in a register county is Bulkeley (ante, p. 124), is one which probably has not hitherto necessary.” And it is added that, “if a loan should not be comreceived much attention from modern practitioners, but it will pleted for any reason other than the wilful default of the company, henceforth be necessary to bear it in mind. By a course of decisions the borrower shall pay the costs actually incurred under schedule extending over about 200 years, it has been established, by an 2 and the provisions of” the Remuneration Order. This circular equitable construction of section 4 of 21 Jac. 1, c. 16, that, where seems to furnish a hint for amendment of the Remuneration Order. a person brings an action for a debt within the six years, but the debtor dies before judgment, the creditor may bring a fresh action against the debtor's personal representative within a reasonable time, although the six years may have expired. Many of the judges who have confirmed this construction in modern times have CAN A PERSON WHO CLAIMS ABATEMENT OF IN.

COME TAX ON THE GROUND OF HIS INCOME denied the possibility of extracting it from section 4 of the Act of

BEING LESS THAN £400 A YEAR APPEAL TO THE Jac. 1 (see the judgments in Curlewis v. Earl of Mornington, 5

SPECIAL COMMISSIONERS? W. R. 266; and in Ex. Ch. 6 W. R. 682 ; also judgment of BRAMWELL, B., in Sturgis v. Darrell, 7 W. R. 694); and the reason for MR. ALFRED CHAPMAN, who conducts what should be a useful their adherence to it is to be found in the remark of CromP: agency for procuring the return of overpaid income tax, and from TON, J., in Curlewis v. Earl of Mornington, that an old whom we, last year, printed_a letter upon the subject of constru« 'ion of the statutes is a thing not to be interfered

“Married Women and Income Tax,” has, it appears by a letter with.” The original ground for the construction seems to have he has written to the Daily News, obtained from the Assistant been the hardship that a plaintiff who sued within the six years Secretary to the Inland Revenue, who is himself the author of a should lose his remedy by the death of the defendant. Since standard work upon income tax, the expression of an opinion actions do not now abate by the death of the defendant, where the the effect that a person who claims abatement of income tax, on cause of action survives, it might be supposed that the reason for the ground of his income being less than £400, has a right of the uld construction had disappeared; but in the recent case the appeal to the special commissioners. This opinion seems to conCourt of Appeal unanimously adhered both to the old construction tradict the note printed on notices of assessment under Schedule D, and to the modern reason for such adherence. “The courts," said the which runs thus: “ If you are assessed under Schedule D, and do Master of the Rolls, “could not now alter that old construction of not claim exemption on the ground of your income from every source the statute.”. The remedy of the creditor under the circumstances being less than £150, or abatement on the ground of such income supposed is, therefore, now alternative ; he can either continue the being less than £400, you can appeal to the special commissioners." proceedings in the former action under R. S. C., 1883, XVII., 4, It would certainly seem that the reader of this note is intended or commence a new action against the personal representative. to infer that if he claims abatement of income tax, on the ground And it should be observed that in order to entitle the creditor to of his income being less than £400, he cannot appeal to the special commence an action against the personal representative after the commissioners. And we are inclined to think that the note is an six years have expired, it is only necessary that the creditor should accurate statement of the law. have issued a writ against the deceased; he need not have served it. The “reasonable time” within which the action against the

It is clear, by express provision of the Income Tax Act of 1842 personal representative must be brought has been supposed to be 65 & 6 Vict.c. 35, ss. 130, 164), that, in the case of a claim to

exemption on the ground of the claimant's income being less than a year (see Kensey v. Hayward, 1 Lord Raym. 432); but as this £150, the appeal must be made to the general, and not to the period runs, not from the death of the debtor, but from the appoint- special, commissioners. But, as that Act contains no provision for ment of the personal representative, the result may be to enable an action to be brought long after the expiration of the six years. the Act makes no provision for the case of a claim to any such

an abatement on the ground of income being less than a given sum, In Curlewis v. Earl of Mornington administration was not taken

abatement. out to the debtor's estate until nearly four years after his death.

By the Income Tax Act of 1853 (16 & 17 Vict. c. 34, s. 28), the exemption, which had been granted by the former Act to persons

whose incomes were less than £150 a year, was restricted to IT WILL BE REMEMBERED that the scale fee in schedule 1, Part persons whose incomes were less than £100 a year, and it was I., of the Remuneration Order for “ investigating title, and further provided that any person who had been assessed or charged preparing and completing mortgage,” applies only to “ freehold, to the duties, or who had paid the same, if he claimed and proved, copyhold, or leasehold property," although the negotiating fee in the manner provided by the Act of 1842, that bis total income does not seem to be so restricted. It is difficult to understand derived from every source was less than £150 a year, should be why no scale fee was provided by the Remuneration Order for relieved from so much of the said duties assessed upon, or paid by, mortgages of all kinds of personalty. The draft order framed him as should “exceed the rate of fivepence for every twenty by the Council of the Incorporated Law Society, and submitted by shillings of his profits or gains." The difficulty that might be them to the “Tribunal,” contemplated no restriction on the classes anticipated from the requirement that the claimant should make of mortgages to which the scale was to apply; and in their his claim and proof" in the manner provided by the said Act," observations on the draft order of the “Tribunal” the council seeing that “ the said Act,” or the Act of 1842, makes no provision suggested the alteration of the words, “ freehold, copyhold, or for the case of a claim to abatement, if not removed by the con: leasehold property," to " freehold, copyhold, leasehold, or other sideration that the words used are a repetition of those just property"; but this suggestion was not adopted. There seems previously used with reference to a claim to exemption, which reason to suppose that an intending mortgagor of personalty will might be taken as an indication that the claim to abatement must be not less desire to know beforehand the amount of the costs he will made and proved in the same manner as a claim to exemption is have to pay than an intending mortgagor of land. The legal removed by the subsequent part of the section, which we shall advisers of insurance companies seem to be gradually adopting quote presently. Both the foregoing provisions of this 28th section, the scale fee in the case of mortgages of persoualty, with certain as well that relating to exemption as that relating to abatement, necessary modifications. The best considered scheme we have yet have been repealed; so that what is now left of the section is a seen is contained in a circular recently issued by the Guardian Fire mere fragment, meaningless by itself ; but it is in this fragment and Life Assurance Co., which announces that the charges of the that we find the authority for, and justification of, the note on the company's solicitors for investigating title and preparing and com- notices of assessment. So far as it is applicable to our present pur: pleting mortgages of personal property will be the same as those al- pose it runs thus : -" And all the provisions, rules, and regulalowed in reference to mortgages of real property under schedule 1 tions, contained in the said Act of the fifth and sixth years of Her and the provisions of the Remuneration Order, with additional fees of Majesty, in relation to the exemption of persons whose incomes are £2 28. and disbursements for each Distringas ; the costs allowed less than £150 a year, and to the reduction or abatement of any on taxation for each stop order, and an additional charge“ if the assessment upon such persons, or to the repayment to them of any title deeds are not produced to the company's solicitors in London." duties or sums of money, shall be observed and applied, so far af There is also specified among the additional fees (with the same are applicable (mutatis mutandis), to the exemption of reference to mortgages including land), a fee of £1 18. persons whose incomes are less than £100 a 'year, and to the claims

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